138-15
CurrentReview
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-20Superannuation
Division 138First home super saver scheme
Subdivision 138-AFirst home super saver determination
138-15 Review
If you are dissatisfied with:
(a)
a *first home super saver determination in relation to you; or
(b)
a decision the Commissioner makes not to make a determination under subsection 138‑10(2A); or
(c)
a decision the Commissioner makes under subsection 138‑13(1):
(i)
to amend or revoke a determination; or
(ii)
not to amend or revoke a determination;
you may object against the determination, or the decision, as the case requires, in the manner set out in Part IVC.
This Act’s bill:Second reading speech
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